我国实施重大错报风险导向审计模式的理性思考  

A Reasonable Thinking on Significant and Wrong Risk-oriented Auditing Pattern

作　　者：叶陈毅[1] 何丽鹏[1] 刘雷欣[1] 

机构地区：[1]石家庄经济学院会计学院,河北石家庄050031

出　　处：《现代财经（天津财经大学学报）》2009年第10期67-70,共4页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：国家自然科学基金项目"企业公民;信用治理及其评价体系研究--基于企业社会责任的视角"(批准号:70772008);河北省科技厅软科学项目"河北省科技型民营企业信用管理制度体系研究"(批准号:07457203D-7)阶段性成果

摘　　要：我国新审计准则于2007年1月1日开始实施,重大错报风险导向审计作为全新的审计模式正式被应用于审计实务。本文从审计风险模型的演进入手,分析原审计风险模型的缺陷和新审计风险模型的改进,阐述重大错报风险导向审计的内涵、特点以及利弊,最后提出如何弥补风险导向审计的不足。New auditing standard was put into effect on Jan 1st, 2007. And significant and wrong risk--oriented auditing pattern was officially applied in auditing practices. In this paper, we make an analysis on the defects of traditional risk pattern of auditing, and the improvement of new one. And also illustrate the connotation, characteristics, advantages and disadvantages of significant and wrong risk--oriented auditing pattern, and put forward a suggestion of making up for the defects of risk--oriented auditing.

关 键 词：传统审计 重大错报 风险导向审计注册会计师 

分 类 号：F280[经济管理—国民经济]